Paragraph 44
(1)
Section 28A (completion of enquiry into personal or trustee return) is amended as follows.
(2)
In subsection (1), after “9A(1)” insert “ or 12ZM ”.
(3)
In the heading, after “return” insert “ or NRCGT return ”.
Section 28A (completion of enquiry into personal or trustee return) is amended as follows.
In subsection (1), after “9A(1)” insert “ or 12ZM ”.
In the heading, after “return” insert “ or NRCGT return ”.